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VAT - Highlights / Catch Notes

Home Highlights November 2019 Year 2019 This

Liability of tax - sale of motor bodies - component parts - The ...

Case Laws     VAT and Sales Tax

November 23, 2019

Liability of tax - sale of motor bodies - component parts - The reference to Entry 18 of Notification No. 306 dated 29.01.2001 is found to be irrelevant, inasmuch as, by that notification, only the words 'and harvester combines' had been added but there was no amendment to subject motor bodies or bodies of motor vehicles to tax as motor vehicles.

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